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 Appendix VI: Earnings Bases and Tax Rates
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          Labor Employer Reporting Instructions (LERI)
          Appendices
          Appendix VI: Earnings Bases and Tax Rates
 Topics
    

      
              Part I - Prerequisite Knowledge for Labor Employer Reporting
          Part II - Establishment of Employee Records
          Part III - Principles of Service and Compensation
          Part IV - Particular Types of Compensation Payments
          Part V - Reports of Creditable Service and Compensation
          Part VI - Reports Related to Service and Compensation
          Part VII - Additional Communications about Service and Compensation Reports
          Part VIII - Employer Reporting System (ERS) Internet User Instructions
          Appendices
                                Appendix I: Electronic File Formats
          Appendix II:  Railroad Retirement Board Jurisdiction Referral Guide
          Appendix III: Position Description: Special Agent/National Reporting Officer
          Appendix IV:  Instructions for Form OE-1a
          Appendix V:  Instructions for Form OE-1
          Appendix VI: Earnings Bases and Tax Rates
          Appendix VII:  Understanding Edit Checks of Tier I and Tier II Compensation
          Appendix VIII:  Service and Compensation Referrals to Employers Appendix VI: Earnings Bases and Tax Rates
							 
							
							
            pdf iconLERI-App. VI_Table of Earnings Bases and Tax Rates (32.22 KB)
      
            **Maximum Earnings Base and Tax Rate****Tier I**
			**Tier II**
			**RUIA****YEAR**
			Base
			Employer &

			Employee
			Base
			Employer
			Employee
			Monthly

			Base
			Employer1985
			$39,600
			7.05
			$29,700
			13.75
			3.5
			$600
			8.01986
			$42,000
			7.15
			$31,500
			14.75
			4.25
			$600
			8.01987
			$43,800
			7.15
			$32,700
			14.75
			4.25
			$600
			8.01988
			$45,000
			7.51
			$33,600
			14.75
			4.25
			$600
			8.01989
			$48,000
			7.51
			$35,700
			16.1
			4.9
			$710
			8.01990
			$51,300
			7.65
			$38,100
			16.1
			4.9
			$745
			8.01991
			$53,400
			7.65
			$39,600
			16.1
			4.9
			$765
			*1992
			$55,500
			7.65
			$41,400
			16.1
			4.9
			$785
			*1993
			$57,600
			7.65
			$42,900
			16.1
			4.9
			$810
			*1994
			$60,600
			7.65
			$45,000
			16.1
			4.9
			$840
			*1995
			$61,200
			7.65
			$45,300
			16.1
			4.9
			$850
			*1996
			$62,700
			7.65
			$46,500
			16.1
			4.9
			$865
			*1997
			$65,400
			7.65
			$48,600
			16.1
			4.9
			$890
			*1998
			$68,400
			7.65
			$50,700
			16.1
			4.9
			$925
			*1999
			$72,600
			7.65
			$53,700
			16.1
			4.9
			$970
			*2000
			$76,200
			7.65
			$56,700
			16.1
			4.9
			$1,005
			*2001
			$80,400
			7.65
			$59,700
			16.1
			4.9
			$1,050
			*2002
			$84,900
			7.65
			$63,000
			15.6
			4.9
			$1,100
			*2003
			$87,000
			7.65
			$64,500
			14.2
			4.9
			$1,120
			*2004
			$87,900
			7.65
			$65,100
			13.1
			4.9
			$1,030
			*2005
			$90,000
			7.65
			$66,900
			12.6
			4.4
			$1,150
			*2006
			$94,200
			7.65
			$69,900
			12.6
			4.4
			$1,195
			*2007
			$97,500
			7.65
			$72,600
			12.1
			3.9
			$1,230
			*2008
			$102,000
			7.65
			$75,900
			12.1
			3.9
			$1,280
			*2009
			$106,800
			7.65
			$79,200
			12.1
			3.9
			$1,330
			*2010
			$106,800
			7.65
			$79,200
			12.1
			3.9
			$1,330
			*2011
			$106,800
			7.65
			$79,200
			12.1
			3.9
			$1,330
			*2012
			$110,100
			7.65
			$81,900
			12.1
			3.9
			$1,365
			*2013
			$113,700
			7.65
			$84,300
			12.6
			4.4
			$1,405
			*2014
			$117,000
			7.65
			$87,000
			12.6
			4.4
			$1,440
			*2015
			$118,500
			7.65
			$88,200
			13.1
			4.9
			$1,455
			*2016
			$118,500
			7.65
			$88,200
			13.1
			4.9
			$1,455
			*2017
			$127,200
			7.65
			$94,500
			13.1
			4.9
			$1,545
			*2018
			$128,400
			7.65
			$95,400
			13.1
			4.9
			$1,560
			*2019
			$132,900
			7.65
			$98,700
			13.1
			4.9
			$1,605
			*2020
			$137,700
			7.65
			$102,300
			13.1
			4.9
			$1,655
			*

* Rate determined for each employer based on experience of their employees.

Current rates and future projections are on RRB web site.  Projections of future earnings bases are updated in January and July.
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